Businesses claiming the credit under this program are required to file annual reports with the Washington Department of Revenue (DOR), detailing employment, wages, and health and retirement benefits. The DOR must conduct a study from existing sources of data and report the impacts of this incentive to the Washington State Legislature by December 1, 2013. This incentive was originally scheduled to expire on June 30, 2014, but was extended to June 30, 2017 by SB 5882 of 2013.